Current Status: Active PolicyStat ID: Time Reporting Policy

Transcription

1 Current Status: Active PolicyStat ID: Origination: 01/2018 Last Approved: 01/2018 Last Revised: 01/2018 Next Review: 01/2019 Owner: Dhannetta Brown: Deputy CFO Policy Area: Management & Budget References: POLICY Time Reporting Policy It is the policy of Detroit Wayne Mental Health Authority (DWMHA) to pay its employees for all time worked in compliance with applicable state and federal laws and consistent with DWMHA policies and/or collective bargaining agreements. For purposes of this policy, individuals referred to as employees include individuals hired pursuant to collective bargaining agreements, executive group, division directors, contractual employees and temporary employees. PURPOSE The purpose of this policy is to set forth the requirements for time sheet preparation, authorization and recording in the payroll system for the Detroit Wayne Mental Health Authority (Authority). APPLICATION 1. The following groups are required to implement and adhere to this policy: DWMHA Staff, Contractual and Temporary Staff 2. This policy serves the following populations: Adults, Children, I/DD, SMI/SEI, SED, SUD, Autism 3. This policy impacts the following contracts/service lines: MI-HEALTH LINK, Medicaid, SUD, Autism, Grants, General Fund KEYWORDS None STANDARDS Self Service Reporting The Authority will process payroll every two weeks. There are 26 pay cycles in a calendar year. Each pay cycle begins on a Monday and ends on a Sunday. An annual pay calendar can be obtained from the Authority s Division of Personnel (Personnel). Hourly and certain salaried, temporary, and contractual employees clock in and out of the ADP system ( the system ); the system then generates an electronic timesheet for each of these employees for the pay cycle. Executive employees and certain salaried employees are not required to clock in and out of the system in each Page 1 of 5

2 day; in these instances a standard 80 hours is recorded for each pay cycle, unless leave hours are utilized. The electronically generated timesheets include regular hours, overtime hours (if applicable), use of leave banks, etc. The total hours reported each day must be a minimum of 8 hours. Contractual and temporary employees that work solely on Federal grants are not required to input hours into the system; these employees submit monthly time reports. Each employee (with the exception of Division Approvers) MUST only enter his/her time. User IDs and passwords should not be shared with other employees. Time must be entered by the Friday before the pay week. If an employee will be out of the office on the Friday before pay week, time should be entered prior to taking scheduled time off. If an employee is unable to enter his/her time by the Friday before pay week, then the Division Approver must enter the time on behalf of the employee. Any necessary adjustments that are not brought to the attention of the Payroll Approver before payroll is sent to ADP on Tuesday of the pay week will be made in the subsequent pay period. Once the employee submits his/her time in the system, the employee is certifying that the information is complete and accurate. If an employee intentionally falsifies their time, disciplinary measures will be taken and could result in immediate termination. Time administration will be run every day starting on Friday of the off pay week through Noon on Tuesday of pay week. Any changes to employee time after time has been approved at 1 p.m. on Monday of pay week must be made by the Payroll Approver. Adjustments to the deadline for entering time are made by management to accommodate the timing of holidays. Time Report Supporting Documentation Requests for leave are submitted by employees and approved by supervisor electronically through the ADP system. Please refer to the employees collective bargaining agreement(s) or contract(s) for specific policies/ procedures regarding leave time. Each employee must provide support for approval of expense reimbursements, such as mileage (see mileage reimbursement form). Please refer to the Authority s Travel Policy for specific policies/procedures required for travel and expense reimbursements. Approval of Self Service Entered To ensure the timely and accurate processing of salaries and wages, the Payroll Approver must examine the payroll input in the system and ensure its accuracy and completeness. Only the HR Director and their HR Assistant have the ability to approve payroll in the system (the Payroll Approver ) and alert ADP. User divisions must contact Personnel for any questions on establishing division approval authority for their personnel. The Payroll Approver must review and approve all applicable time by no later than 5 p.m. on Monday of the pay week. This must include: Review and approval of each day entered for completeness and accuracy Review all error reports (i.e. missing time sheets report) Resolution of any discrepancies Personnel Division Time Entry Close-Out Personnel will close the system to all time entry at 1 p.m. on the Monday of pay week in order to ensure the payroll will be processed on time. This means that all personnel will be locked out of time entry. Any changes after 1 p.m. of the Monday of pay week must be documented on a supplemental form and submitted to Personnel no later than noon on that Tuesday. No changes will be made after that point. Page 2 of 5

3 Review of the Payroll Register The payroll register summarizes the salaries and wages paid to all employees. Each pay cycle, the Payroll Approver will review the payroll input for each employee as reflected in the system reports and agree that time to the time paid to that employee as reported in the payroll registers to ensure that only the time authorized was paid and only for authorized employees. Personnel can provide other customized payroll reports considered useful by senior management in monitoring their division s salary and wage costs. Time Reporting for Federal Grant Awards In addition to the employee time reporting referenced above, an employee working under programs paid for by federal grant awards must follow more stringent requirements. The Federal Office of Management and Budget Guidance 2 CFR 225, Cost Principles for State, Local, and Indian Tribal Governments, Appendix B section 8.h prescribes the standards for payroll documentation below: 1. Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit. 2. No further documentation is required for salaries and wages of employees who worked in a single indirect cost activity. 3. Where employees are expected to work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. 4. Where employees work on multiple activities or cost objectives, a distribution of their salaries and wages will be supported by personnel activity reports or equivalent documentation, which meets the standards below: Personnel activity reports or equivalent documentation must meet the following standards: a. They must reflect an after-the-fact distribution of the actual activity of each employee; b. They must account for the total activity for which each employee is compensated; c. They must be prepared at least monthly and must coincide with one or more pay periods; and d. They must be signed by the employee. e. Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to federal awards but may be used for interim accounting purposes, provided that: i. The governmental unit s system for establishing the estimates produces reasonable approximations of the activity actually performed; ii. iii. At least quarterly, comparisons of actual costs to budgeted distributions based on the monthly activity reports are made. Costs charged to federal awards to reflect adjustments made as a result of the activity actually performed may be recorded annually if the quarterly comparisons show the differences between budgeted and actual costs are less than ten percent; and The budget estimates or other distribution percentages are revised at least quarterly, if necessary, to reflect changed circumstances. Record Retention In accordance with the record retention policy followed by the State of Michigan, all time reports, payroll Page 3 of 5

4 registers and supporting documentation shall be retained for seven (7) years, or until completion of an audit, whichever period is longer. QUALITY ASSURANCE/IMPROVEMENT DWMHA shall engage an independent auditor to provide reasonable assurance that the financial reporting controls of the Authority are reliable and prepared in accordance with Generally Accepted Accounting Principles along with the Authority's adherence to this policy. COMPLIANCE WITH ALL APPLICABLE LAWS DWMHA staff, contractors, and subcontractors are bound by all applicable local, state and federal laws, rules, regulations and policies, all federal waiver requirements, state and county contractual requirements, policies, and administrative directives, as amended. LEGAL AUTHORITY 1. 2 CFR Cost Principles for State, Local and Indian Tribal Governments RELATED POLICIES 1. Travel Policy RELATED DEPARTMENTS 1. Administration 2. Claims Management 3. Clinical Practice Improvement 4. Compliance 5. Customer Service 6. Information Technology 7. Integrated Health Care 8. Legal 9. Managed Care Operations 10. Management & Budget 11. Purchasing 12. Quality Improvement 13. Recipient Rights 14. Substance Use Disorders CLINICAL POLICY NO Page 4 of 5

5 INTERNAL/EXTERNAL POLICY INTERNAL Attachments: Approval Signatures Approver No Attachments Date Dana Lasenby: Acting Chief Executive Officer 01/2018 Allison Smith: Project Manager, PMP 01/2018 Lorraine Taylor-Muhammad: Director, Managed Care Operations 01/2018 Michele Vasconcellos: Director, Customer Service 01/2018 Bessie Tetteh: CIO 01/2018 Mary Allix: Director of Quality Improvement 01/2018 Jody Connally: Director, Human Resources 12/2017 Kip Kliber: Director, Recipient Rights 12/2017 Michael Rangos: Director of Procurement 12/2017 Julia Kyle: Director of Integrated Care 12/2017 Brooke Blackwell: Communications Director 12/2017 Maha Sulaiman: Director of Utilization Management 12/2017 Corine Mann: Chief Strategic Officer/Quality Improvement 12/2017 Jean Alce: Interim Medical Director 12/2017 Andrea Smith: Director of Clinical Practice Improvement 12/2017 Donna Coulter: Dir. of OPA 12/2017 crystal Palmer: Director, Children's Initiatives 11/2017 Eric Doeh: Compliance Officer 11/2017 Darlene Owens: Director, Substance Use Disorders, Initiatives 11/2017 William Sabado: Chief of Staff 11/2017 Rolf Lowe: Assistant General Counsel/HIPAA Privacy Officer 11/2017 Stacie Durant: CFO Management & Budget 11/2017 Dhannetta Brown: Deputy CFO 11/2017 Page 5 of 5